Garcia v. Comm'r of Internal Revenue

Full title: ROBERTO C. GARCIA & ANA K. GARCIA, ET AL., Petitioners v. COMMISSIONER OF…

Court: United States Tax Court

Date published: Aug 1, 2022

No. 3924-22 (U.S.T.C. Aug. 1, 2022)

Opinion

3924-22 4277-22

08-01-2022

ROBERTO C. GARCIA & ANA K. GARCIA, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

KATHLEEN KERRIGAN CHIEF JUDGE

ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

On February 7, 2022, petitioners filed a petition at Docket No. 3924-22, seeking review of their 2019 tax year. By Order served April 1, 2022, the Court directed petitioners to pay the Court's filing fee and file an amended petition at Docket No. 3924-22. Petitioners did not comply with this order.

On February 9, 2022, petitioners filed a petition at Docket No. 4277-22 also seeking review of their 2019 tax year. By Order served March 9, 2022, the Court directed petitioners to pay the Court's filing fee at Docket No. 4277-22. Petitioners did not comply with this order. On May 2, respondent filed the Answer at Docket No. 4277-22.

On April 27, 2022, respondent filed a Motion to Close on Ground of Duplication at Docket No. 4277-22.

While it is clear that the two cases are duplicative, it is the record at Docket No. 4277-22 that is the most complete at this juncture.

Upon due consideration of the records at Docket Nos. 3924-22 and 4277-22, it appearing that the cases are duplicative, it is

ORDERED that respondent's Motion to Close on Ground of Duplication, filed April 27, 2022, at Docket No. 4277-22 is denied. It is further

ORDERED that, on the Court's own motion, the case at Docket No. 3924-22 is closed on the ground of duplication with Docket No. 4277-22.

Petitioners are reminded that any future filings related to their 2019 tax year should be filed in Docket No. 4277-22.

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